Layer about 1/3 of the potato slices evenly over the bottom of the pan. Next evenly layer 1/3 of the the chile slices and 1/3 of the fennel over the potatoes. Evenly pour 1/3 of the cream over the ingredients in the pan then sprinkle with 1/3 of cheese. Repeat this process 2 more time until all of the ingredients have been used, starting each layer with potatoes and finishing with cream and cheese.

Using a spatula, gently press on the ingredients to help compact the layers. Evenly sprinkle the top of the gratin with the panko bread crumbs.

Cover gratin with aluminum foil.

Place baking dish into the preheated 350 degree oven. Bake, covered with foil, for 50 minutes. Remove foil and bake uncovered for another 30-40 minutes or until the top layer and edges are golden.

Remove from oven and let rest for about 10 minutes before serving.

This dish can be made 24 hours in advance; Cool completely before covering and storing chilled. Allow gratin to come to room temperature before reheating in a 350 degree oven. Enjoy!

* To roast chiles simply char all sides of the chiles under the broiler or over an open flame then place into a sealable plastic bag and let steam for at least 10 minutes. At that point you can easily rub off the charred skins and remove the seeds and stems.